POSTPONEMENT OF TAX APPLICATIONS – whether third appellant’s application should be adjourned until further evidence obtained – no- whether tribunal had jurisdiction to entertain either application as lodged more than 30 days after letter treated as SOCA’s determination – yes – because that letter was not a determination under s 55(3)(a) but a later letter from SOCA was such a determination and applications were made within 30 days of this later letter -postponement application of second appellant refused as no reasonable grounds for belief in overcharge to tax – postponement application of third appellant allowed as reasonable grounds for belief in overcharge to tax
Citations:
[2014] UKFTT 128 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 22 May 2022; Ref: scu.521680
